The Manor Health & Racquets Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 08820094

The Manor Health & Racquets Limited

Filleted Unaudited Financial Statements

31 March 2025

The Manor Health & Racquets Limited

Statement of Financial Position

31 March 2025

	2025		2024
Note	£	£	£

Current assets

Debtors	4	250,384	221,188
Cash at bank and in hand		6,570	846
		---------	---------
		256,954	222,034

Creditors: amounts falling due within one year	5	407,150		380,417
		---------		---------
Net current liabilities			150,196	158,383
			---------	---------
Total assets less current liabilities			( 150,196)	( 158,383)
			---------	---------
Net liabilities			( 150,196)	( 158,383)
			---------	---------

Capital and reserves

Called up share capital	100	100
Profit and loss account	( 150,296)	( 158,483)
	---------	---------
Shareholders deficit	( 150,196)	( 158,383)
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 17 November 2025 , and are signed on behalf of the board by:

Mr R Hayden

Director

Company registration number: 08820094

The Manor Health & Racquets Limited

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is The Manor Club, Manners Road, Ilkeston, Derbyshire, DE7 8AT.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Going concern

In the opinion of the directors, the company continues to remain a going concern due to continuing support from the directors and related parties and the accounts have been prepared on that basis. Should this cease to be the case, the assets and liabilities would need to be restated to their recoverable amounts.

Creditors

Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for membership services provided. When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

4. Debtors

	2025	2024
	£	£
Trade debtors	–	6,109
Other debtors	250,384	215,079
	---------	---------
	250,384	221,188
	---------	---------

5. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	1,961	2,033
Other creditors	405,189	378,384
	---------	---------
	407,150	380,417
	---------	---------